Component Analysis of Hospital Cost of Pancreas-Kidney Transplant and Correlations With Different Variables in a Brazilian Hospital

Abstract Introduction Simultaneous pancreas–kidney transplantation is associated with a high rate of complications when it is compared with transplantation of other organs; these increased complications can result in increased financial costs of the procedure. The objective of this study was to determine operating costs and financial results of simultaneous pancreas–kidney transplantation and its different variables in a Brazilian hospital. Patients and Methods Between January 2008 and December 2011, the monthly costs of 105 patients were calculated. These patients were divided into 2 groups; the first consecutive 53 patients were labeled group I and the second set of 52 patients were labeled group II. The cost evaluation was made in US dollars. Results A total of 89 patients corresponded to the public health system and 16 patients to the supplementary health system. The percentage of hospital discharge was 92.4%. There was an increase in operating room costs in group II compared with group I with no statistically significant difference ($18,749.33 for group I and $17,608.26 for group II). The outcome of the operation was positive; it was greater for group II than for group I ($16,303.22 vs $3494.53). Conclusions Simultaneous pancreas–kidney transplantation is a financially feasible procedure in Brazil, with the public health system being the main payment source.